Investment Incentives Order, 2001 · As enacted · Part VIII
61. Certification by auditor
Official textFrom Attorney General's Chambers, unchanged
The Controller may require an auditor to certify the income derived by an export service company from its qualifying services and any direct costs and expenses incurred therefor.
export service company
"export service company" means a company which has been issued with a certificate under subsection (2) of section 56;
Terms defined in s 55
export service company
Defined · s 55"export service company" means a company which has been issued with a certificate under subsection (2) of section 56;
qualifying services
Defined · s 55"qualifying services" means any of the following services undertaken with resp,ect to overseas projects for persons who are neither residents of nor permanent establishments in Brunei Darussalam- (a) technical services including construction, distribution, design and engineering services; (b) Consultancy, management, supervisory or advisory services relating to any technical matter or to any trade or business; (c) fabrication of machinery and equipment and procurement of materials, components an equipment; (d) data processing, programming, computer software development, telecommunications and other computer services; (e) professional services including accounting, legal, medical and architectural services; (f) educational and training services; and (g) any other services as the Minister may prescribe. Application for and issue of certificate to export service company.
Part IX
International Trade Incentives
Part X
Foreign Loans for Productive Equipment
Part XI
Investment Allowances
Part XII
Part XIII